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Type of Plastics Ban in Tamil nadu

Type of Plastics Ban in Tamil nadu

The Tamil Nadu government announced on Tuesday 5th June 2018 it would ban the use of plastic items, including non-biodegradable carry bags, from January 2019 to “gift a plastic-free” state to future generations.

As per G.O. (Ms) No.84 The Tamil Nadu Govt have decided to issue the following directions imposing the ban on manufacture, storage, supply, sale and use of “use and throw away plastics”.

| Read Also: FSSAI (Food Safety) in Tamil 

List of Plastics Banned in Tamil Nadu:-

  1. Plastic carry bags
  2. Plastic sheets used for food wrapping, spreading on dining table etc..
  3. Plastic plates
  4. Plastic coated tea cups
  5. Plastic tumbler
  6. water pouches and packets
  7. Plastic Straw
  8. Plastic flags irrespective of thickness

THE DIRECTIONS

1.(a) no industry or person shall manufacture, store, supply, transport.sale or distribute,’use and throwaway plastics’.

(b) No person including a shopkeeper, vendor, wholesaler, retailer, trader, hawker or salesmen shall use,’use and throwaway plastics’:

Provide that the plastic used for the following purposes are exempted

  • The plastic carry bags manufactured exclusively for export purpose against any export order in a plastic industry located in the special economic zone(SEZ) and export-oriented units(EOU)
  • The plastic bags which constitute or form an integral part of packaging in which goods are sealed prior to use at manufacturing/processing units.
  • The plastic bags and sheets used in forestry and horticulture nurseries against the orders from the government departments
  • The plastic used for packing of milk and milk products(dairy products), oil medicine and medical equipment.
  • Carry bags made from compostable plastics bearing a label”compostable” and conforming to the Indian standard: IS or ISO 17088:2008 titled as specifications for “compostable plastics”

2.(a) The commissioners in respect of the municipal corporations and the district collectors, in respect of the local areas other than municipal corporations shall ensure prevention of storage, supply, transport, sale, distribution and use of the above said plastic items;

(b) District environmental engineers shall ensure prevention of manufacturing of the above said plastic items

Explanation 1-“plastic” means a material which contains as an essential ingredient a high polymer such as polyethylene terephthalate, high-density polyethylene, Vinyl, low-density polypropylene, polystyrene resins,multi-materials like acrylonitrile butadiene styrene, polyphenylene oxide, polycarbonate, polybutylene terephthalate

Explanation 2-“Use and throwaway plastic” means items such as plastic carry bags or plastic flags, plastic sheets used for food wrapping, spreading on dining table etc.plastic plates, plastic coated teacups, and plastic tumbler, water pouches and packets, plastic straw, irrespective of the thickness

Explanation 3-“plastic sheet” means sheet made of plastic.

Explanation 4– “carry bag” means  bag made from plastic material, used for the purpose of carrying or depending commodities which have a self-carrying feature but do not include a bag that constitutes or form an integral part of the packaging in which goods are sealed prior to use.

Explanation 5– The word “compostable plastic” means plastic that undergoes degradation by biological processes during composting to yield carbon dioxide water, inorganic compounds and biomass at a rate consistent with other known compostable materials, excluding conventional petro-based plastics, and does not leave visible distinguishable or toxic residue

FSSAI (Food Safety) License / Registration in Tamilnadu

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Documents Required to Get FSSAI (Food Safety) Registration

Documents Required to Get FSSAI (Food Safety) Registration

Documents Required to obtaining FSSAI (Food Safety and Standards Authority of India) Registration Certificate:-

  1. Form B – signed
  2. Photo of FBO (Food Business Operators)
  3. Document for Identity Proof like Ration Card, Voter ID Card, PAN Card, Driving License, Passport, Aadhar Card, Senior Citizen Card, Department Issued ID
  4. Supporting Documents (if any):- NOC by Municipality/Panchayat, Health NOC
  5. Partnership Deed / Certificate of Incorporation / Articles of Association etc
  6. List of food products to be dealt with
  7. Food safety management system plan

|Read Also: FSSAI in Tamil – ஏன் FSSAI பதிவு செய்ய வேண்டும்?

FSSAI License Requirement

For all other FBO apart from small-scale business, FSSAI license has to be obtained. FSSAI License can be classified into two categories i.e. State FSSAI License and Central FSSAI License based on the size of the business whether it is a medium scale or large scale business.

Generally, FBO who are large manufacturers, importers, exporters dealing in large-scale food business need to obtain FSSAI registration from central government and FBO with small to medium-sized manufacturing units, transporters, marketers, traders, etc., need to take FSSAI registration from the state government.

Documents required for obtaining the Central license:

  1. Form B duly completed and signed
  2. Plan of the processing unit showing the dimensions and operation-wise area allocation    
  3. List of Directors/ Partners/ Proprietor with address, contact details, and photo ID
  4. Name and list of equipment and machinery used with the number and installed capacity
  5. List of food category to be manufactured
  6. Authority letter from manufacturer nominated a responsible person name and address
  7. Analysis report of water to be used in the process to confirm the portability
  8. Source of raw material for milk, meat etc
  9. Recall plan wherever applicable
  10. Ministry of Commerce Certificate for 100% EOU
  11. NOC/PA document issued by FSSAI
  12. IE code document issued by DGFT
  13. Form IX
  14. Certificate from Ministry of Tourism   
  15. Proof of possession of premises
  16. Partnership deed/ affidavit of proprietorship
  17. NOC and copy of License from the manufacturer
  18. Food safety management system plan or certificate
  19. NOC from the municipality or local body
  20. Supporting document for proof of turnover  and transportation
  21. Declaration form

Documents required for obtaining the state license:

  1. Form B duly completed and signed
  2. Plan of the processing unit showing the dimensions and operation-wise area allocation    
  3. List of Directors/ Partners/ Proprietor with address, contact details, and photo ID
  4. Name and list of equipment and machinery used with the number and installed capacity
  5. List of food category to be manufactured
  6. Authority letter from manufacturer nominated a responsible person name and address
  7. Analysis report of water to be used in the process to confirm the portability
  8. Proof of possession of premises
  9. Partnership deed/ affidavit of proprietorship
  10. NOC and copy of License from the manufacturer
  11. Copy of certificate obtained under Coop Act 1861/Multi state Coop Act 2002
  12. Food safety management system plan or certificate

There are different forms and documents which are required to be submitted conversion, renewal, and modification of license.

FSSAI Registration / License in Tamilnadu

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FSSAI in Tamil – Registration or License

FSSAI in Tamil – Registration or License

FSSAI உணவுப் பாதுகாப்பு மற்றும் தரப்படுத்தல் ஆணையம் (Food Safety and Standards Authority of India) என்பது  இந்தியாவின் உணவு பாதுகாப்பு மற்றும் தர நிர்ணய ஆணையத்திடம் உள்ளது, இது இந்தியாவில் உள்ள உணவு வணிகத்தை கண்காணித்து நிர்வகிக்கிறது.

 

உணவு பொருட்கள் தரமான சோதனைகளுக்கு உட்படுத்தப்படுவதால், உணவுத் தட்டுப்பாடு மற்றும் துணைத் தர பொருட்கள் விற்பனை ஆகியவற்றை உறுதிப்படுத்துகிறது .

 

இந்தியாவில் உணவு வியாபார ஆபரேட்டர்கள் (FBO-Food Business Operators) பதிவு செய்தல் மற்றும் உரிமம் பெறுவது மற்றும்  இந்தியாவில் உணவு வியாபாரம் நடத்துவதற்கான விதிகள் மற்றும் கட்டுப்பாடுகளை விதிக்கிறது.

 

ஏன் FSSAI பதிவு செய்ய வேண்டும்?

 

உற்பத்தி, பதனிடுதல், சேமிப்பு, விநியோகம் மற்றும் உணவுப் பொருட்கள் விற்பனை ஆகியவற்றில் ஈடுபட்டுள்ள ஒவ்வொரு உணவு வணிக நிறுவனரும் FSSAI பதிவு அல்லது உரிமம் பெற வேண்டும்.

FSSAI பதிவு என்பது FSSAI உரிமத்திலிருந்து வேறுபட்டது, வணிகத்தின் அளவு மற்றும் இயல்புகளைப் பொறுத்து வேறுபடும்.

இது 14-இலக்க பதிவு அல்லது அனைத்து உணவுப் பாக்கெட்டுகளில் அச்சிடப்பட்ட உரிமம் எண். இந்த பதிவு நடைமுறை உணவு வியாபார ஆபரேட்டர்கள் மீது கூடுதல் பொறுப்புகளைம்  உணவு பொருட்களின் தரத்தை பராமரிக்கவும் நோக்கமாகக் கொண்டுள்ளது.

FSSAI பதிவு / உரிமம் 

FSSAI பதிவு அல்லது உரிமம் என்பது  வணிக தொகுதி மற்றும் வளாகத்தின் அடிப்படையில் அமைந்துள்ளது. நிறுவப்பட்ட திறன் அல்லது விற்பனை அல்லது இடம் ஆகியவற்றைப் பொறுத்தது, விண்ணப்பதாரர் வளாகம் உரிமம் பெற தகுதியானதாக இருத்தல் அவசியம்.

|Read Also: Documents Required to Get FSSAI (Food Safety) Registration in Tamilnadu

FSSAI வகை

பதிவு,

மத்திய உரிமம்,

மாநில உரிமம்,

FSSAI பதிவு ஒரு அடிப்படை உரிமம் மற்றும் சிறிய அளவிலான உணவு வியாபாரத்தில் ஈடுபட்டுள்ள எல்லா FBO க்கும் இது தேவைப்படுகிறது.

 

FSSAI பதிவு அவசியமான வணிகங்கள்:-

1.வருடாந்த வருமானம் ரூ. 12 லச்சத்திற்கு மிகாமல் இருப்பவர்கள்

2.உணவு உற்பத்தியில் ஈடுபடும் சிறிய சில்லறை விற்பனையாளர்

3.எந்தவொரு நபரும் தானே உணவு பொருள் தயாரிப்பது அல்லது விற்பனை செய்பவர்கள்

4.தற்காலிகமகா  கடை வைத்து  உணவு விற்பனை செய்பவர்

5.எந்தவொரு மதத்தையோ அல்லது சமுதாயக் கூட்டத்திலோ உணவளிக்கும் எந்தவொரு உணவையும் தவிர்த்து.

FSSAI உரிமம் இரண்டு வகையாக வகைப்படுத்தலாம். அதாவது, மாநில அளவிலான FSSAI உரிமம் மற்றும் மைய அளவிலான FSSAI உரிமம் இது வணிகத்தின் அளவை அடிப்படையாகக் கொண்டது.

FSSAI Registration/License in Tamilnadu

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The User is not authorized to access this URL under GST Portal

The User is not authorized to access this URL under GST Portal

While filing your GSTR1 NIL Return or Adding Invoices you getting an error “The User is not authorized to access this URL.”

If this error is stopping you from filing your GSTR-1 then You can check the status of your GSTIN in the GST portal

“Search taxpayer >> Search by GSTIN >>Provide your GSTIN.

If it says cancel then you need to visit your company Jurisdictional Office. (Your Circle Commercial Tax Government office)

Reason for Cancellation:-

  • A taxpayer other than composition taxpayer has not filed the monthly returns for a continuous period of six months
  • Supplies any goods and / or services without issue of any invoice, in violation of the provisions of the Act or rules made there under, with the intention to evade tax
  • Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made there under leading to wrongful availment or utilization of Input Tax Credit or refund of tax
  • Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due
  • Fails to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due
  • A person is no longer liable to deduct tax at source as per the provisions of GST Law
  • A person is no longer liable to collect tax at source as per the provisions of GST Law
  • Person no longer required to be registered under provisions of GST Law
  • GST Practitioner is found guilty of misconduct in connection with any proceeding under the GST Law.
  • Discontinuation/Closure of Business
  • Change in Constitution leading to change in PAN
  • Ceased to be liable to pay tax
  • Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc.
  • Death of Sole Proprietor
  • Composition person has not furnished returns for three consecutive tax periods,
  • Registration has been obtained by means of fraud, willful misstatement or suppression of facts. Etc.

If it says active and you are getting this error message its still better to visit the Jurisdictional Office and check the reason for revoking your GSTIN access.

|Read Also: Annual Return under GST – GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.

Do you have a problem with filing GST Returns? (GSTR-1, GSTR-3B & Matching Purchase Register with GSTR-2) 

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Detailed Explanation for filing Annual Return Form GSTR 9C

Detailed Explanation for filing Annual Return Form GSTR 9C

1.Are the accounts maintained by the registered taxable person required to be audited by a Chartered Accountant/Cost Accountant under GST?

It has been stated in the law that every registered person whose aggregate turnover during a financial year exceeds the prescribed limit of Rs. 2 Crore, shall get his accounts audited by a chartered accountant or a cost accountant. In all other cases, no audit is required to be conducted by the Chartered or Cost accountant.

2. What is the turnover that should be reckoned to determine the applicability of audit under GST?

Section 35(5) commences with the expression “every registered person whose turnover during a financial year exceeds the prescribed limit” whereas the relevant Rule 80(3) uses the expression “every registered person whose aggregate turnover during a financial year exceeds two crore rupees”. It must be noted that the word turnover has not been defined whereas the expressions aggregate turnover has been defined. One may note that the expression turnover in State or turnover in Union territory is defined. In this backdrop the following understanding is relevant:

a) Aggregate turnover is PAN based while turnover in a State / UT is similarly worded except to the extent that turnover in a State / UT is limited to a State;
b) It is therefore, reasonable to interpret that the word turnover used in section 35(5) ought to be understood as aggregate turnover (PAN level).
c) For the financial year 2017-18, the GST period comprises of 9 months whereas the relevant section 35(5) uses the expression financial year; Therefore, in the absence of clarification from Government and to avoid any cases of default, it is reasonable to reckon the turnover limits prescribed for audit i.e., Rs. 2 crores for the whole of the financial year which would also include the first quarter of the financial year 2017-18.
Please also note that where the expression aggregate turnover (PAN level) is considered, please consider the taxable value under section 15 and not the amount as accounted in the books of accounts. For eg. do not ignore taxable value of stock transfers while examining this threshold limit.

|Read Also: Annual Return types, due date, penalty etc..

3. Should the supply of alcohol for human consumption be included in determining the threshold limit of Rs. 2 crores by a person registered under GST?

The definition of aggregate turnover includes exempt turnover. Exempt turnover is defined under CGST Act to mean supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services tax Act and includes non-taxable supply.
Non-taxable supply is defined under section 2(78) of CGST Act to mean a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services tax Act.
Section 9(1) of CGST/ SGST Act and Section 7(1) and 5(1) of UTGST and IGST Act respectively exclude alcoholic liquor for human consumption from the levy/charge of GST. On a combined reading of the charging sections with the definitions of non-taxable supply and exempt supply, it becomes clear that alcoholic liquor for human consumption forms part of exempt turnover. Since aggregate turnover includes exempt turnover, value of alcoholic liquor for human consumption is to be included while computing threshold limit of Rs. 2 crores

4. Will the term 'aggregate turnover’ includes stock transfers/ cross charges effected between branches located in two different states?

Section 2(6) of CGST/ SGST Act defines aggregate turnover to include ‘inter-state supplies of person having same PAN’. Thus, stock transfers/ cross charges of services provided from a branch located in one state to a branch located in another state will be included in the aggregate turnover of the branch supplying the goods/ services.

5. Will the term 'aggregate turnover’ includes stock transfers effected within the State having same GSTIN for determining the threshold limits?

The term ‘aggregate turnover’ shall not include stock transfers effected within the same State having single GSTIN for the purpose of determining the threshold limit. However, where more than one GSTINs has been taken for branches located in the same state, then such branch transfers shall be included for computing threshold limit of Rs.2 crore to identify applicability of this audit requirement.

6. Will a Registered Person who is exclusively having exempted supplies of goods or services exceeding Rs. 2 crores be required to file Form GSTR 9C?

The definition of ‘aggregate turnover’ includes even exempted supplies. Therefore, even if a person is registered under GST and only provides exempted supplies, he will have to file Form GSTR 9C.

7. Is Form GSTR 9C required to be filed for each registration obtained by a person in respect of each of the states?

Section 35(5) of SGST Act, also requires conduct of audit in addition to Section 35(5) of CGST Act. Thus, audit is required state wise for compliance of Section 35(5) of SGST Act. Therefore, a person having registration in Karnataka and Tamil Nadu is required to be audited under KGST Act, 17 and TNGST Act, 17. GSTR 9C is required to be filed as per Rule 80(3) of KGST Rules, 2017 and TNGST Rules. Thus, a person having registration in more than one state is required to file GSTR 9C registration wise, in each and every state.

|Read Also: Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

8. Is a Chartered Accountant required to be registered as a GST practitioner for the purpose of certifying Form GSTR 9C?

Section 48 of the CGST/ SGST Act read with Rule 83(8) of the CGST/ SGST Rules authorizes a GST practitioner to undertake the following activities:
a) furnish the details of outward and inward supplies;
b) furnish monthly, quarterly, annual or final return;
c) make deposit for credit into the electronic cash ledger;
d) file a claim for refund; and
e) file an application for amendment or cancellation of registration:
The GST Act/ Rules do not vest a GST practitioner with the power to audit under section 35(5). The power to audit is granted only to a Chartered Accountant or Cost Accountant. Therefore, a Chartered Accountant is not required to be registered as a GST practitioner for the purpose of certifying Form GSTR 9C.

9. What are the documents to be enclosed along with GSTR 9C?

As per section 35(5), a copy of audited accounts and such other documents in such form and manner ‘as may be prescribed’ ought to be submitted along with reconciliation statement (i.e. GSTR 9C). Prescription ought to be provided in the Rules as the Act employs the term ‘as may be prescribed’. No documents other than audited annual accounts have been prescribed in Rule 80(3).
Part B of GSTR 9C requires the GST Auditor to enclose a copy of audit report of the entity, where the audit of the entity has been carried out by another person under a statute other than GST Act. In the said case, documents declared by the said statute which forms a part of the audited financial statements must also be annexed to the audit report.

10. Should Form GSTR 9 and Form GSTR 9C be filed separately?

Section 44(2) of the CGST/ SGST Act 2017 provides a Registered Person to file annual return in Form GSTR 9 along with a copy of the reconciliation statement in Form GSTR 9C. Thus, Form GSTR 9C has to be filed along with Form GSTR 9 in cases where aggregate turnover exceeds Rs. 2 crores.

11. What is the time limit to file Form GSTR 9C?

Section 44(2) requires reconciliation statement in Form GSTR 9C along with annual return in Form GSTR 9. As per section 44(1), the due date to file annual return is on or before the thirty-first day of December following the end of such financial year for which annual return is being prepared. Thus, it can be inferred that due date for filing reconciliation statement in Form GSTR 9C is also on or before thirty-first day of December following the end of such financial year for which reconciliation statement is being prepared.

12. What are the consequences of the failure in submitting the annual return and not getting the accounts audited?

The following are the consequences of the failure in submitting the annual return and not getting the accounts audited:
a) Section 44(2) of the CGST Act and State /Union Territory GST Act provides that every Registered Person shall file electronically an annual return in Form GSTR 9 along with a reconciliation statement in Form GSTR 9-C, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement.
b) Section 47(2) of the CGST Act provides for levy of a late fee of Rs. 100/- per day (each under CGST Act and under SGST Act) for delay in furnishing annual return in GSTR 9, subject to a maximum amount of quarter percent (0.25%) of the turnover in the State or Union Territory. Similar provisions for levy of late fee exist under the State / Union Territory GST Act.
c) On a combined reading of Section 47(2) and Section 44 (2) of the CGST Act and State / Union Territory GST Act a late fee of Rs.200/- per day (Rs. 100 under CGST law + Rs. 100/- under State / Union Territory GST law) can be levied which would be capped to a maximum amount of half percent (0.25% under the CGST Law + 0.25% under the SGST / UTGST Law) of turnover in the State or Union Territory.
d) In a situation where a registered person gets GSTR 9C duly certified but fails to furnish both GSTR 9 and GSTR 9C on the common portal, the provisions of late fee cited in clause “a to c” supra would equally apply.
e) In a situation where a registered person files only GSTR 9, but fails to file GSTR 9C, the filing of GSTR 9 is not considered to have been defaulted, whereby the late fee cited in clause “a to c” supra would not apply. However, there may be consequences of default in complying with the provisions of Section 44(2).

13. Can the late fee be waived off in genuine cases?<br />

The Government may, by notification, waive in part or full, any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. However, no notification has been issued by the Central Government/ State Government as on date.

14. Is there any provision of filing the Revised Form GSTR 9C?

There is no provision enabling a dealer to file revised Form GSTR 9C. As such, some experts opine that, the Certificate once issued / filed cannot be revised as no such revision is permitted to audited reports by a Chartered Accountant. However, there is another view that since there are no specific bar/ restrictions under the GST law to file a revised audit report/ certificate, a revised audit report / certificate can be issued / filed. Care must be exercised to ensure that the relevant Form GSTR 9C is not taken lightly and filed with inaccurate particulars. Caution is advised in taking such a position unless Government issues any clarification in this regard. While one can appreciate that mistakes apparent which can creep in and therefore warrant a revision, it must be ensured that there is no mala fide intention at the time of filing this reconciliation statement. If felt necessary, the reasons for the need for revision and impact can be communicated on record which can be used as an evidence of bona fide and professional action.

15. Will audit under Section 35(5) be applicable to Non-Filers or unregistered Persons liable to take registration?

The audit under Section 35(5) of the CGST Act to be conducted by CA or CWA is applicable only to a Registered Person. A non-filer is still a Registered Person under Section 25 of the CGST Act. Hence, he may be required to get the audit conducted under Section 35(5) of the said Act. Practically such a person would not have filed his returns at all and therefore Form 9 & 9C would not be possible. Therefore, there may be no audit for him.
However, unregistered Person who is liable to take registration under Section 25 of the CGST Act is a taxable person. But the said unregistered Person is not a Registered Person as defined under Section 2(94) of the CGST Act 2017. Hence in terms of Section 35(5) of the Act it is not required to get the audit done.

16. What are the records to be reconciled in Form GSTR-9C?

The records to be reconciled in GSTR-9C are:
i) Books of accounts of registered person – if the registered person has multiple registrations, information needs to be derived from the Audited financials of the entity.
ii) Annual Return of Registered Person in Form GSTR 9.

17. What are the contents of Form GSTR 9C?

Form GSTR 9C consists of 2 parts. Part-A is Reconciliation statement and Part B is Certificate to be issued by GST Auditor.

18. What is the turnover intended to be declared in Sl. No. 5A of Form GSTR-9C?

Sl. No. 5A is intended to report the turnover as per the audited Annual Financial Statement for a GSTIN. There may be cases where multiple GSTINs (State-wise) registrations exist for the same PAN. This is common for persons / entities with presence over multiple States or in respect of multiple registration in a single State/UT. The Government vide it is instructions has indicated that such persons / entities would have to internally derive their GSTIN wise turnover and provide the same to the Auditor to verify and declare in this Sl. No.
Turnover to be declared under this Sl. No. must purely flow from the ‘audited financial statements’ even if such turnover consists of adjustments/ revenue recognition on account of a requirement of an Accounting Standard (E.g.: AS 7 in case of ‘Construction Contracts’). It cannot and must not include “Deemed supplies under Schedule I” as Sl. No. 5D separately covers such adjustments

19. What detailed are to be provided in Sl. No.5B (Unbilled revenue at the beginning of Financial Year)?

Clause 5B requires addition of unbilled revenue at the beginning of Financial Year. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the earlier financial year for which the invoice is issued under GST law is required to be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized as income in the earlier year), the value of such revenue is to be declared here.

20. What are the adjustments to be included / excluded from Sl. No.5C of Form GSTR-9C?

Advances received can be for various purposes. Therefore, the Advances on which GST is liable should only be considered for the adjustment. The illustrations of advances to be included / excluded are as follows:

Sl.NoParticulars Reason
1Advance received in respect of services for which the supply has not been made as on 31st March 2018Revenue not recognized in books, but offered to tax for GST
2Advance received for Goods before 15th Nov 2017 and the supply of goods not complete as on 31st March 2018Revenue not recognized in books, but offered to tax for GST
Do NOT include for Adjustment
Sl.NoParticularsReason
1Advance received for EXEMTED services as on 31st March 2018GST is not applicable
2Advance received for Goods after 15th Nov 2017GST is not applicable
3Financial Advances received which are not adjustable against any servicesNOT a GST Transaction

Source Credit: ICAI

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Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Law Provisions (ACT)

  • 35(5) – Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

 

  • 44(1) – Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

 

  • 44(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

|Read Also: Detailed Explanation for filing Annual Return Form GSTR 9C

 

Latest News :
Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C
FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.
The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly.
                                                                                                       Press Release on 7th December 2018

Law Provisions (Rules)

  • Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner

 

  • Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

 

  • (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.

 

  • (3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Filing Process of GSTR-9

GSTR-9
– Online
– Offline (Excel)

 

Facilities –
➢ Based on GSTR-1 and GSTR-3B filed during the year, facility  to download system computed GSTR-9 as PDF format will be available
➢ Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.
➢ Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.
➢ In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions                                                                           (table 6A, 8A and tax payment entries in table 9).
➢ ‘Nil’ return can be filed through single click.

GSTR-9 Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.
➢ Table 6A and table 8A will be non-editable.
➢ Other values will be editable barring tax payment entries in table 9.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool
➢ After making corrections, file will again be uploaded on the portal.

❖ Correction can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.
❖ Except late fee, if any, no payment is to be made with annual return.
❖ After filing, return can be downloaded as pdf and/or Excel.
❖ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
❖ Payment can be made on voluntary basis through GST DRC-03, if required.

|Read Also: Annual Return types, due date, penalty etc..

Filing Process of GSTR-9A

GSTR-9A
– Online
– Offline (Excel)

 

Facilities –
➢ Based on GSTR-4 filed during the year, facility to download system computed GSTR-9A as PDF format will be available
➢ Based on GSTR-4 filed, consolidated summary of GSTR-4 will be made available as PDF download.
➢ In each table of GSTR-9A, values will be auto-populated to the extent possible based on GSTR-4 of the year. All the values will be  editable with some exceptions.
➢ ‘Nil’ return can be filed through single click.

GSTR-9A Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9A (System computed json) to be downloaded from the portal before filling up values.
➢ Values will be editable with few exceptions.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error, if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool.
➢ After making corrections, file will again be uploaded on the portal.
➢ Except late fee, if any, no payment is to be made with annual return.
➢ After filing, return can be downloaded as pdf and/or Excel.
➢ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
➢ Payment can be made on voluntary basis through GST DRC-03, if required.

Filing Process of GSTR-9C

GSTR-9C
➢ Return to be prepared by Auditor (Chartered Accountant or Cost Accountant).
➢ Excel tool to be provided for preparation of the return.
➢ Auditor will generate json and handover to taxpayer after attaching DSC, who will upload the same on the portal.
➢ Other documents comprising Profit and Loss statement/Income and expenditure statement etc. also to be uploaded.
➢ Turnover values will be based on GSTR-9 in few tables.
➢ A pdf of such values will be made available to taxpayer. Auditor may have the same from the taxpayer for use in preparing GSTR-9C.
➢ File will be processed on the portal and error, if any will be indicated. Taxpayer will download the file and handover to Auditor who will make correction. File to be uploaded again as it was uploaded originally.

➢ Processed file will be filed by taxpayer.
➢ Download option will be available at draft stage and after filing as well in pdf.
➢ Navigation option to make payment will be available which can be made through GST DRC-03.
➢GSTR-9C can be filed after filing GSTR-9 only.

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